https://www.taxtmi.com/caselaws?id=170321 The court held that the supplementary drawback claim filed after a delay of more than 17 months was time-barred under Rule 15 of the Drawback Rules. The Commissioner (Appeals) was found to have erred in allowing the claim, leading to the restoration of the original order rejecting the claim. The revision application by the department was successful in contesting the timeliness of the claim. en-us Fri, 14 Jun 2013 00:00:00 +0530 Tue, 19 May 2015 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170321 The court held that the supplementary drawback claim filed after a delay of more than 17 months was time-barred under Rule 15 of the Drawback Rules. The Commissioner (Appeals) was found to have erred in allowing the claim, leading to the restoration of the original order rejecting the claim. The revision application by the department was successful in contesting the timeliness of the claim. Case-Laws Customs Fri, 14 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170321